I have a client who has a business and in 2023 bought a portable metal building that now uses as a working shop. This one is easily movable.          

He also bought a second portable building (a little bigger) and spent over $ 30k in concrete and other materials to make it more permanent. This one can't be moved and is also used as a working shop for his business. 

What would be the correct classification when depreciating in proseries basic for each of the buildings? What about the materials bought?    thank you verhy much